Owner of Cuyahoga Falls tax prep business charged with tax crimes


Date: June 2, 2023

Contact: newsroom@ci.irs.gov

Cleveland, OH — Lateesha Black, of Hudson, Ohio, was indicted on 13 counts of aiding and assisting in the preparation and presentation of a false and fraudulent return and one count of a corrupt endeavor to obstruct and impede the administration of the Internal Revenue Laws.

According to the indictment, it is alleged that Lateesha Black was a tax preparer who owned and operated Ideal Accounting Solutions, LLC. (Ideal) in Cuyahoga Falls, Ohio. Clients of Ideal provided their income information and personal identifying information for Black to prepare their tax returns. Black used the information received from various clients to prepare and electronically file false, fictitious, and fraudulent tax returns in her clients' names in which she added false Schedule C net losses, income, and expenses for businesses and false Schedule C entities to her clients' income tax returns for the tax years 2017, 2018, and 2019. Black typically charged a fee for her tax preparation services.

Additionally, it is alleged that IRS Criminal Investigation Special Agents met with Black and issued her a summons for records. Special Agents explained that no records should be destroyed or created to comply with the summons. After meeting with the Special Agents, Black met with some of her taxpayer clients and had them sign false and, in some instances, back-dated tax preparation working papers to fraudulently substantiate items reported on previously filed tax returns.

Michelle M. Baeppler, First Assistant United States Attorney for the Northern District of Ohio and Bryant Jackson, Special Agent in Charge, Internal Revenue Service Criminal Investigation, Cincinnati Field Office announced the charges. Assistant U.S. Attorney Robert J. Patton is representing the United States in the case.

An indictment merely contains allegations, and defendants are presumed innocent unless proven guilty in a court of law.